🇨🇮 Ivory Coast Statutory Tax Guide
Ivory Coast Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Direction Générale des Impôts (DGI Côte d’Ivoire).
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📜 Statutory Authority & Legal Framework
In Ivory Coast, personal income taxation is administered by the Direction Générale des Impôts (DGI Côte d’Ivoire) under the authority of Code Général des Impôts (ITS + CN).
Ivory Coast employment tax (ITS, CN, IGR) ranging progressively from 1.5% to 35% with 6.3% CNPS contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: XOF| Income Bracket (CFA) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 1.5% | 1.5% | Tier 1 |
| 5% | 5.0% | Tier 2 |
| 10% | 10.0% | Tier 3 |
| 20% | 20.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
CNPS Caisse Nationale
Employee Share: 6.3%
Employer Share: 14.0%
Frequently Asked Questions: Ivory Coast Taxation
What are the income tax brackets in Ivory Coast? ↓
Ivory Coast operates a progressive tax system administered by Direction Générale des Impôts (DGI Côte d’Ivoire) under Code Général des Impôts (ITS + CN).
What social security or pension contributions apply in Ivory Coast? ↓
Mandatory contributions include: CNPS Caisse Nationale (6.3%).